What SEBI asks, verbatim
Reclaimed products and their packaging materials (as percentage of products sold) for each product category
Calculate as: (Products and packaging reclaimed within reporting period) / (Products sold within reporting period) for each product category.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 104.
In plain English
You need to report the share of each product category that comes from reclaimed products and packaging. Calculate it by dividing the quantity of reclaimed products and packaging sold in the period by the total quantity of that product category sold, then express it as a percentage. The data usually comes from your sales and inventory records for each product line.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each product category separately and provides the percentage of products sold that were reclaimed, calculated as the ratio of reclaimed products and packaging to total products sold in that category. It includes the raw numerator and denominator figures, the period covered, and a brief explanation of the methodology and any assumptions or exclusions. A common gap is omitting the breakdown of reclaimed packaging versus reclaimed product, which assurers check to verify the calculation’s integrity.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Does this apply to a services company?
Usually not. P2-L5 is one of eleven Section C disclosures that assume manufacturing operations. A pure services business with no factory, physical product or industrial effluent can mark it not applicable, but should record a short written justification rather than leaving it blank. A bare “not applicable” with no reason is what invites scrutiny.
See BRSR for IT services companies for all eleven, with the justification wording for each.
Frequently asked questions
What does BRSR P2-L5 ask for?
You need to report the share of each product category that comes from reclaimed products and packaging. Calculate it by dividing the quantity of reclaimed products and packaging sold in the period by the total quantity of that product category sold, then express it as a percentage. The data usually comes from your sales and inventory records for each product line.
Is BRSR P2-L5 an Essential or a Leadership indicator?
P2-L5 is a Leadership indicator, so it is voluntary. Leadership indicators apply to companies that have been filing BRSR for three or more years, or that are in the top 1000 listed companies. A first-time filer can leave it out.
Who inside the company holds the data for P2-L5?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
Does P2-L5 apply to a services company?
Usually not. P2-L5 is one of eleven Section C disclosures that assume manufacturing operations. A pure services business with no factory, physical product or industrial effluent can mark it not applicable, but should record a one-line written justification rather than leaving it blank.
What does a complete answer to P2-L5 look like?
A complete, assurance‑ready answer lists each product category separately and provides the percentage of products sold that were reclaimed, calculated as the ratio of reclaimed products and packaging to total products sold in that category. It includes the raw numerator and denominator figures, the period covered, and a brief explanation of the methodology and any assumptions or exclusions. A common gap is omitting the breakdown of reclaimed packaging versus reclaimed product, which assurers check to verify the calculation’s integrity.
Other disclosures under Principle 2
R&D and capex spent on cleaner / safer products & processes (% of total R&D and capex)
Do you have sustainable sourcing? If yes, % of inputs sourced sustainably
How you reclaim / recycle / dispose products at end-of-life (plastics, e-waste, hazardous, other)
Does EPR apply to you? Is your waste plan in line with the EPR plan filed with the PCB?
Have you done a Life Cycle Assessment (LCA) on any product / service? (Yes/No + details)
Any major social / environmental risks from your products found via LCA, and action taken
See P2-L5 against a real client
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